Tosefta zu Tehillim 104:78

It is a mitzvah for a person to make his children and the members of his house happy on the festivals. Through what [should he make them happy]? With wine! [As it is written (Psalm 104): "And wine will make the heart of man happy, etc."]. Rabbi Yehudah said: [Women] with what is nice for them and children with what is nice for them.